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It is hardly too much to say that the issue as to whether the size of the typical business unit will continue to become larger and larger, or whether it has already overshot the point of maximum efficiency will turn largely upon the capacity of accountancy to supply large and complex undertakings with more accurate instruments of detailed financial measurement. A Misinterpretation.

It was clear to Philip that if he meant not to continue with accountancy he must leave it while he could still get back half the money that had been paid for his articles. The Vicar would not listen. Philip, losing all reserve, said things to wound and irritate. "You've got no right to waste my money," he said at last. "After all it's my money, isn't it? I'm not a child.

Mallathorpe has entrusted to me is the power to look after her affairs for her. And why not? You know that I'm a good man of business, a really good hand at commercial accountancy, and well acquainted with the trade of this town. You know too, Mr. Eldrick, that I'm scrupulously honest I've had many and many a thousand pounds of yours and your partner's through my hands!

A printer and stationer was compelled by usage to supply papers; and besides, paper subscribers served a purpose as a nucleus of general business. As with the "British Mechanics," so with seventeen other weeklies. The daily papers were fewer, but the accountancy they caused was even more elaborate.

"If the settlement of accounts takes place at the end of the year, the money will, at the time of delivery, be naturally paid into the accountancy. Those high up will then as usual add a whole lot of controllers; and these will, on their part, fleece their own share as soon as the money gets into the palms of their hand.

G.J., somewhat surprised to learn of his expertise in accountancy, consented to the suggestion, which renewed his resolution, impaired somewhat by the experience of the meeting, to be of service in the world. "You will receive the notice, of course," said the chairman.

With this course duly put into practice, outside, the accountancy will issue in one year four or five hundred taels less, without even the semblance of any parsimony; while, inside, the matrons will obtain, on the other hand, some little thing to supply their wants with; the nurses, who have no means of subsistence, will likewise be placed in easy circumstances; and the plants and trees in the garden will year by year increase in strength and grow more abundantly.

At the age of twenty-five, at the end of nine years' experience in the management and the accountancy of a general printing and stationery business, Edwin was receiving seventeen shillings and sixpence for a sixty-five-hour week's work, the explanation being that on his father's death the whole enterprise would be his, and that all money saved was saved for him.

None of the actuarial or accountancy corporations will admit women, so we can't pass exams and call ourselves chartered actuaries or incorporated accountants. But if women clients choose to consult us there is no law to prevent them, or to make our giving advice illegal. So we advise and estimate and do accounts and calculate probabilities.

Then, besides these, there are the brooms, dust-baskets and poles, wanted in different localities, and the food for the large and small animals and birds, and the deer and rabbits. These are the only kinds of things required. And if they contract for them, there'll be little need for any one to go to the accountancy for money. But just calculate what a saving will thus be effected!"